8 Excise duties: administrative cooperation
| (25211)
16361/03
COM(03) 797
| Draft Regulation on administrative cooperation in the field of excise duties
Draft Directive amending Council Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and the taxation of insurance premiums and Council Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
|
| Legal base | Article 95 EC; co-decision; QMV
|
| Department | Customs and Excise
|
| Basis of consideration | Minister's letter of 10 June 2004
|
| Previous Committee Report | HC 42-ix (2003-04), para 18 (4 February 2004)
|
| To be discussed in Council | Not known
|
| Committee's assessment | Legally and politically important
|
| Committee's decision | Cleared (decision reported on 4 February 2004)
|
Background
8.1 The present legal basis for administrative cooperation between
Member States in the excise field is the Mutual Assistance Directive,
77/799/EEC, as applied by Council Directive 92/12/EEC which deals
with a range of general excise matters. Together these Directives
allow for certain types of information to be voluntarily exchanged
upon request. In the case of the System for the Exchange of Excise
Data, it also requires Member States to maintain, and periodically
exchange, details of warehouse keepers or other persons and premises
authorised to receive excise goods in duty suspension.[18]
The aim of the draft Regulation is to bring together all excise
mutual administrative assistance provisions in one legislative
instrument. It is designed also to strengthen administrative cooperation
between Member States by providing clearer binding rules, by devolving
cooperation to increase effectiveness and by increasing the speed
and volume of information exchanges. The draft Directive would
amend the existing Directives to delete references to excise from
the Mutual Assistance Directive and to delete mutual assistance
provisions in the Directive on general excise matters.
8.2 When we considered these proposals previously
we were content to clear them because the substance is unexceptionable.
But, like the Government, we were concerned that the proposed
legislation, although dealing with taxation matters, had a legal
base requiring only a qualified majority rather than unanimity.
We urged the Government to oppose the incorrect legal base cited
in the drafts, and to challenge it before the European Court of
Justice if necessary. We asked to have a report of developments
on this issue.
The Minister's letter
8.3 The Paymaster General (Dawn Primarolo) writes
to tell us:
"I am pleased to be able to report that in the
latest Presidency compromise text, the proposed legal base for
the two proposals has been changed from Article 95 (QMV) to Article
93 and Articles 93/94 (unanimity) respectively. We anticipate
that agreement on this proposal will be reached fairly soon.
In the final stages of negotiations we will continue to monitor
the position closely and maintain our firm opposition against
the use of Article 95 for any such tax provisions."
Conclusion
8.4 We are grateful to the Minister for this welcome
news. We should be grateful if she would let us know of any adverse
developments.
18 Excise goods in duty suspension are those on which
payment of excise duty due is, subject to conditions, temporarily
suspended. Back
|
